. The formation of values has been a constant concern of humanity throughout history through different theoretical positions and today has become a dilemma of vital importance for the education of new generations. The objective of the research was to propose educational strategies to strengthen the value systems, expressed in the interests and motivations of university students who study Accounting, Auditing and Business Administration through the subjects received and their link with social reality, at the Universidad Regional Autónoma de los Andes, Puyo extension, offering axiological phenomena such as friendship, moral ethics, generosity, solidarity, honesty, responsibility, respect, tolerance and cooperation. In order to measure the strengthening of the values in the students of Puyo University, a neutrosophic model based on the ideal distance is developed. The study was developed on a descriptive basis, using methods, techniques and instruments, documentary analysis, interview, survey and direct observation. The proposal contributes to the strengthening of the integral formation and values of the students.